Accounting for IGCSE & O level - Preparation Of Financial Statements (Section 23 - No. 41)

What is the main purpose of a current account in a partnership?
To record the initial investments of partners.
To track all partner transactions except capital contributions.
To calculate the profit-sharing ratio.
To record the firm's assets and liabilities.

Explanation

Current accounts record transactions like salaries, drawings, and interest on capital.

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